DEPARTMENT
OF THE INTERIOR
BIA
CROSS-CUTTING SECTION
INTRODUCTION
This section contains
compliance requirements that apply to more than one program of the Bureau
of Indian Affairs (BIA) in the Department of the Interior (DOI) because
of requirements set forth in (1) the Indian Self Determination and Education
Assistance Act (ISDEAA), as amended, and the Tribally Controlled Schools
Act and (2) Section 112 of the Department of the Interior and Related
Agencies Appropriations Act, 1998, (Public Law 105-83) regarding the investment
and deposit of BIA funds advanced to tribal organizations pursuant to
the provisions of the ISDEAA and Tribally Controlled Schools Act of 1988.
The compliance requirements in this Cross-Cutting Section reference the
applicable programs in Part 4, Agency Compliance Requirements. Similarly,
the applicable programs in Part 4 reference this Cross-Cutting Section.
CFDA # Program
Name
ISDEAA Programs
15.021 Consolidated
Tribal Government Program
15.022 Tribal Self-Governance
15.030 Indian Law Enforcement
Tribally Controlled
Schools Act
15.042 Indian
School Equalization Program
I. PROGRAM
OBJECTIVES
Title IV of ISDEAA,
the Tribal Self-Governance Act, was implemented to establish meaningful
Indian self-determination that will permit an orderly transition from
the Federal domination of programs for, and services to, Indians to effective
and meaningful participation by the Indian people in the planning, conduct,
and administration of those programs and services. The Tribally Controlled
Schools Act provides a grant process for the operation of schools funded
by the BIA.
II. PROGRAM PROCEDURES
The ISDEAA and the
Tribally Controlled Schools Act allow tribal organizations to draw down
funds in advance of need. The frequency and timing of the drawdowns are
set forth in the statutes. The provision for advancing funds is to ensure
sufficient capital for the delivery of program services.
The Tribal Self-Governance
Act provides for advance payments to tribes and tribal consortia in the
form of annual or semi-annual payments at the discretion of the tribes
(25 USC 458cc (g)(2)). The ISDEAA provides for payments to Indian tribes
and tribal organizations on a quarterly basis, in a lump-sum payment,
or as semiannual payments or any other payment method authorized by law
with such method as may be requested by the tribe or tribal organization
(25 USC 450l(c)(b)(6)(B)(i)). The Tribally Controlled Schools Act provides
for two payments per year: the first payment to be made not later than
July 15 and the second payment not later than December 1 (25 USC 2507(a)(1)).
Regarding the use
of these funds prior to their expenditure for the purposes for which they
were intended, the Congress provided specific guidance in Section 112
of the Department of the Interior and Related Agencies Appropriations
Act, 1998, Public Law 105-83, that allows these funds to be invested.
Indian tribes and tribal organizations are not accountable to the BIA
for the income earned from these investments.
III. COMPLIANCE
REQUIREMENTS
In developing the
audit procedures to test compliance with the requirements for a Federal
program, the auditor should first look to Part 2, Matrix of Compliance
Requirements, to identify which of the 14 types of compliance requirements
described in Part 3 are applicable and then look to Parts 3 and 4 for
the details of the requirements.
B. Allowable Costs/Costs
Principles
BIA programs in
this Supplement that this section applies to are: Consolidated Tribal
Government Program (15.021); and Indian Law Enforcement (15.030).
Indian tribes and
tribal organizations may without the approval of the BIA expend funds
provided under a self-determination contract for purposes identified
in 25 USC 450j-1(k), including the following, to the extent that the
expenditure of the funds is supportive of a contracted program (25 USC
450j-1(k)).
1. Building,
realty, and facilities costs, including rental costs or mortgage expenses.
2. Automated
data processing and similar equipment or services.
3. Costs for
capital assets and repairs.
4. Costs incurred
to raise funds or contributions from non-Federal sources for the purpose
of furthering the goals and objectives of the self-determination contract.
5. Interest
expenses paid on capital expenditures such as buildings, building
renovation or acquisition or fabrication of capital equipment, and
interest expenses on loans necessitated due to delays by the Secretary
in providing funds under a contract.
6. Expenses
of a governing body of a tribal organization that are attributable
to the management or operation of programs under ISDEAA.
H. Period of Availability
of Federal Funds
BIA programs in
this Supplement that this section applies to are: Consolidated Tribal
Government Program (15.021); Tribal Self-Governance (15.022); Indian
Law Enforcement (15.030); and Indian School Equalization Program (15.042).
Funds appropriated
for any fiscal year which are not obligated or expended prior to the
beginning of the fiscal year succeeding the fiscal year for which such
funds were appropriated shall remain available for obligation or expenditure
during such succeeding fiscal year (25 USC 13a).
N. Special Tests
and Provisions
1. Investment
and Deposit of Advance Funds
BIA programs in
this Supplement that this section applies to are: Consolidated Tribal
Government Program (15.021); Tribal Self-Governance (15.022); Indian
Law Enforcement (15.030); and Indian School Equalization Program (15.042).
Compliance Requirement
- A tribe, tribal organization, or consortia receiving advance payments
under the ISDEAA or the Tribally Controlled Schools Act may invest advance
payments, before such funds are expended for the purposes of the grant,
contract, or funding agreement, so long as such funds are (1) invested
in obligations of the United States or in obligations or securities
that are guaranteed or insured by the United States, or mutual (or other)
funds registered with the Securities and Exchange Commission and which
only invest in obligations of the United States or securities that are
guaranteed or insured by the United States or (2) deposited in accounts
that are insured by an agency or instrumentality of the United States,
or are fully collateralized to ensure protection of the advance funds,
even in the event of a bank failure (Section 112 of the Department of
the Interior and Related Agencies Appropriations Act of 1998, Public
Law 105-83).
Audit Objective
- Determine whether Indian tribes, tribal organizations, or consortia
are properly investing or depositing advanced funds.
Suggested Audit
Procedures
(a) Obtain and
review tribal policies and procedures for the investment and deposit
of funds.
(b) Review unused
advances during the audit period and verify that unused funds were properly
invested or deposited throughout the period.
DEPARTMENT
OF THE INTERIOR
CFDA 15.021 CONSOLIDATED
TRIBAL GOVERNMENT PROGRAM
I. PROGRAM OBJECTIVES
The objective of
the Consolidated Tribal Government Program is to provide funds for certain
programs of an ongoing nature to Indian Tribal Governments in a manner
which minimizes program administrative requirements and maximizes flexibility.
II. PROGRAM PROCEDURES
The Bureau of Indian
Affairs (BIA) makes direct payments to Federally Recognized Indian Tribal
Governments to carry out a variety of activities for which appropriations
are made within the Tribal Priority Allocations activity of the BIA budget.
For example, Scholarships, Johnson O=Malley, Job Placement and Training,
and Agricultural Extension could be combined under a single contract for
education and training. This allows tribal contractors greater flexibility
in planning their programs and meeting the needs of their people. The
simplified contracting procedures and reduction of tribal administrative
costs allow for increased services under these contracts.
Source of Governing
Requirements
The program is authorized
by the Indian Self-Determination and Education Assistance Act (ISDEAA),
Title I, Public Law 93-638, as amended (25 USC 450 et seq.).
III. COMPLIANCE
REQUIREMENTS
In developing the
audit procedures to test compliance with the requirements for a Federal
program, the auditor should first look at Part 2, Matrix of Compliance
Requirements, to identify which of the 14 types of compliance requirements
described in Part 3 are applicable and then look to Parts 3 and 4 for
the details of the requirements.
Certain compliance
requirements which apply to multiple BIA programs are discussed once in
the BIA Cross-Cutting Section of this Supplement (page 4-15.000-1) rather
than repeating in each individual program.
- Activities Allowed
or Unallowed
The ISDEAA provides
for the expenditure of funds by Indian tribes and tribal organizations
under self-determination contracts for programs and activities previously
provided by the BIA. Funds may be used for a variety of programs and
services that the Federal government otherwise would have provided directly.
The specific activities allowed will be indicated in the self-determination
contract between the tribal organization and the Secretary of the Interior
(25 USC 450f). While the tribe or tribal organization may propose to
redesign the program or activity, such redesign must be approved by
the BIA (25 USC 450j).
- Allowable Costs/Costs
Principles
See BIA Cross-Cutting
Section.
H. Period of Availability
of Federal Funds
See BIA Cross-Cutting
Section.
L. Reporting
1. Financial
Reporting
a. SF-269,
Financial Status Report - Applicable
b. SF-270,
Request for Advance or Reimbursement - Not Applicable
c. SF-271,
Outlay Report and Request for Reimbursement for Construction Programs
- Not Applicable
d. SF-272,
Federal Cash Transactions Report - Not Applicable
2. Performance
Reporting - Not Applicable
3. Special
Reporting - Not Applicable
N. Special Tests
and Provisions
See BIA Cross-Cutting
Section.
DEPARTMENT
OF THE INTERIOR
CFDA 15.022 TRIBAL
SELF-GOVERNANCE
I. PROGRAM OBJECTIVES
The objective of
the Tribal Self-Governance program is to further the goals of Indian Self-Determination
by providing funds to Indian tribes to administer a wide range of programs
with maximum administrative and programmatic flexibility.
II. PROGRAM PROCEDURES
The Tribal Self-Governance
Act of 1994 (25 USC 458aa et seq.) established tribal self-governance
as a permanent option for tribal governments. Under tribal self-governance,
Indian tribes have greater control and flexibility in the use of funds,
reduced reporting requirements, and authority to redesign or consolidate
programs, services, functions, and activities. Tribes are selected from
an applicant pool upon meeting certain eligibility requirements.
The Office
of Self-Governance makes direct payments to Federally Recognized Indian
Tribal Governments and tribal consortia authorized by Federally Recognized
Indian Tribal Governments. Funds may be used to support tribal programs
such as law enforcement, social services, welfare payments, natural resource
management and enhancement, housing improvement, and road maintenance
(25 USC 458cc(b)).
Source of Governing
Requirements
The program is authorized
by the Indian Self-Determination and Education Assistance Act (ISDEAA),
Title IV, Public Law 93-638, as amended (25 USC 458aa et seq.).
III. COMPLIANCE
REQUIREMENTS
In developing the
audit procedures to test compliance with the requirements for a Federal
program, the auditor should first look at Part 2, Matrix of Compliance
Requirements, to identify which of the 14 types of compliance requirements
described in Part 3 are applicable and then look to Parts 3 and 4 for
the details of the requirements.
Certain compliance
requirements which apply to multiple Bureau of Indian Affairs (BIA) programs
are discussed once in the BIA Cross-Cutting Section of this Supplement
(page 4-15.000-1) rather than repeating in each individual program.
- Activities Allowed
or Unallowed
The ISDEAA provides
for the expenditure of funds by Indian tribes and tribal organizations
under self-determination contracts or annual funding agreements for
programs and activities previously provided by the BIA. Funds may be
used for a variety of programs and services that the Federal government
otherwise would have provided directly. The specific activities allowed
will be indicated in the funding agreement between the tribal organization
and the Secretary of the Interior (25 USC 458cc(b) and (c)). Indian
tribes and tribal consortia are provided latitude in redesigning programs
and activities. However, such redesign is limited to programs covered
by the annual funding agreement (25 USC 458cc(b)(3)).
H. Period of Availability
of Federal Funds
See BIA Cross-Cutting
Section.
N. Special Tests
and Provisions
See BIA Cross-Cutting
Section.
DEPARTMENT
OF THE INTERIOR
CFDA 15.030 INDIAN
LAW ENFORCEMENT
I. PROGRAM OBJECTIVES
The objective of
the Indian Law Enforcement program is to provide funds to Indian Tribal
Governments to operate police departments and detention facilities.
II. PROGRAM
PROCEDURES
The Bureau of Indian
Affairs (BIA) makes direct payments to federally Recognized Indian Tribal
Governments exercising Federal criminal law enforcement authority over
crime under the Major Crimes Act (18 USC 1153) on their reservations.
Funds may be used for salaries and related expenses of criminal investigators,
uniformed officers, detention officers, radio dispatchers, and administrative
support.
Source of Governing
Requirements
The program is authorized
by the Indian Self-Determination and Education Assistance Act (ISDEAA),
Public Law 93-638, as amended (25 USC 450 et seq.) and the Indian
Law Enforcement Reform Act, Public Law 101-379 (25 USC 2801 et seq.).
Availability of Other
Program Information
Part 40 of the Indian
Affairs Manual provides information applicable to all law enforcement
programs operated by an Indian tribe or tribal organization under a Self-Determination
contract. Part 40 does not apply to Indian tribes which have negotiated
Self-Governance compacts. The manual is available on the Internet (http://www.doi.gov/bia/iams/iamtoc.htm).
III. COMPLIANCE
REQUIREMENTS
In developing the
audit procedures to test compliance with the requirements for a Federal
program, the auditor should first look at Part 2, Matrix of Compliance
Requirements, to identify which of the 14 types of compliance requirements
described in Part 3 are applicable and then look to Parts 3 and 4 for
the details of the requirements.
Certain compliance
requirements which apply to multiple BIA programs are discussed once in
the BIA Cross-Cutting Section of this Supplement (page 4-15.000-1) rather
than repeating in each individual program.
- Activities Allowed
or Unallowed
The ISDEAA provides
for the expenditure of funds by Indian tribes and tribal organizations
under self-determination contracts for programs and activities previously
provided by the BIA. Funds may be used for a variety of programs and
services that the Federal government otherwise would have provided directly.
The specific activities allowed will be indicated in the self-determination
contract between the tribal organization and the Secretary of the Interior
(25 USC 450f). While the tribe or tribal organization may propose to
redesign the program or activity, such redesign must be approved by
the BIA (25 USC 450j).
- Allowable Costs/Costs
Principles
See BIA Cross-Cutting
Section.
H. Period of Availability
of Federal Funds
See BIA Cross-Cutting
Section.
L. Reporting
1. Financial
Reporting
a. SF-269,
Financial Status Report - Applicable
b. SF-270,
Request for Advance or Reimbursement - Not Applicable
c. SF-271,
Outlay Report and Request for Reimbursement for Construction Programs
- Not Applicable
d. SF-272,
Federal Cash Transactions Report - Not Applicable
2. Performance
Reporting - Not Applicable
3. Special
Reporting - Not Applicable
N. Special Tests
and Provisions
See BIA Cross-Cutting
Section.
DEPARTMENT
OF THE INTERIOR
CFDA 15.042 INDIAN
SCHOOL EQUALIZATION PROGRAM
I. PROGRAM OBJECTIVES
The objective of
the Indian School Equalization Program is to provide funding for elementary
and secondary education.
II. PROGRAM PROCEDURES
The Office of Indian
Education Programs makes direct payments to Federally Recognized Indian
Tribal Governments or tribal organizations currently served by a Bureau
of Indian Affairs (BIA) funded school. Funds may be used for the education
of Indian children in BIA funded schools. Funds may not be used for construction.
Source of Governing
Requirements
The program is authorized
by the Indian Self-Determination and Education Assistance Act (ISDEAA),
Public Law 93-638, as amended (25 USC 450 et seq.), Indian Education
Amendments of 1978, Public Law 95-561 (25 USC 2001 et seq.), and
Tribally Controlled Schools Act (25 USC 2501 et seq.).
III. COMPLIANCE
REQUIREMENTS
In developing the
audit procedures to test compliance with the requirements for a Federal
program, the auditor should first look at Part 2, Matrix of Compliance
Requirements, to identify which of the 14 types of compliance requirements
described in Part 3 are applicable and then look to Parts 3 and 4 for
the details of the requirements.
Certain compliance
requirements which apply to multiple BIA programs are discussed once in
the BIA Cross-Cutting Section of this Supplement (page 4-15.000-1) rather
than repeating in each individual program.
- Activities Allowed
or Unallowed
The expenditure
of funds are restricted to those Federal programs covered by the grant.
The Tribally Controlled Schools Act provides for the expenditure of
funds by Indian tribes and tribal organizations under grants for education
related programs and activities including school operations, academic,
educational, residential, guidance and counseling, and administrative
purposes, and support services for the school, including transportation
(25 USC 2503).
H. Period of Availability
of Federal Funds
See BIA Cross-Cutting
Section.
L. Reporting
1. Financial
Reporting
a. SF-269,
Financial Status Report - Applicable
b. SF-270,
Request for Advance or Reimbursement - Not Applicable
c. SF-271,
Outlay Report and Request for Reimbursement for Construction Programs
- Not Applicable
d. SF-272,
Federal Cash Transactions Report - Not Applicable
2. Performance
Reporting - Not Applicable
3. Special
Reporting - Not Applicable
N. Special Tests
and Provisions
Also, see BIA Cross-Cutting
Section.
1. Character
Investigations by Indian Tribes and Tribal Organizations
Compliance
Requirement - The Indian Child Protection and Family Violence
Prevention Act (25 USC section 3201 et seq.) requires Indian
tribes and tribal organizations that receive funds under the ISDEAA
or the Tribally Controlled Schools Act to conduct an investigation
of the character of each individual who is employed or is being considered
for employment by such Indian tribe or tribal organization in a position
that involves regular contact with, or control over, Indian children.
The Act further states that the Indian tribe or tribal organization
may employ individuals in those positions only if the individuals
meet standards of character, no less stringent than those prescribed
under subpart B - Minimum Standards of Character and Suitability for
Employment (25 CFR part 63), as the Indian tribe or tribal organization
establishes.
Audit Objective
- Determine whether Indian tribes and tribal organizations are performing
the required background character investigations of school employees.
Suggested Audit
Procedures
a. Obtain
and review policies and procedures for the performance of background
investigations.
b. Perform
tests of selected security and personnel files of employees occupying
positions that have regular contact with or control over Indian children
to verify:
(1) A suitability
determination was conducted by an appropriate adjudicating official
who themselves were the subject of a favorable background investigation
(25 CFR section 63.17(c)).
(2) The
background investigation covered the past 5 years of the individual's
employment, education, etc. (25 CFR section 63.16(b)).
(3) A security
investigation was obtained and compared to the employment application
(25 CFR section 63.17(e)(1)).
(4) Written
record searches were obtained from local law enforcement agencies,
former employers, former supervisors, employment references, and
schools (25 CFR section 63.17(e)(2)).
(5) Fingerprint
charts were compared to information maintained by the Federal Bureau
of Investigation or other law enforcement information maintained
by other agencies (25 CFR section 63.17(e)(3)).
DEPARTMENT
OF THE INTERIOR
CFDA 15.605 SPORT
FISH RESTORATION
CFDA 15.611 WILDLIFE
RESTORATION
I. PROGRAM OBJECTIVES
The objective of
the Federal Aid in Sport Fish Restoration program is to restore, conserve,
and enhance sport fish populations and to provide for public use and enjoyment
of these fisheries resources.
The objective of
the Federal Aid in Wildlife Restoration program is to restore, conserve,
and enhance wildlife populations, provide for public use and enjoyment
of these resources, and to provide training to hunters and archers in
skills, knowledge, and attitudes necessary to be responsible hunters.
II. PROGRAM PROCEDURES
The U.S. Fish and
Wildlife Service makes program and project grants to State fish and game
agencies with funds apportioned to each State through a statutory formula.
States may submit either a comprehensive plan or project proposal to the
Service. When either is approved, the State is generally reimbursed for
up to 75 percent of the cost of the work performed.
A copy of the Sport
Fish and Wildlife Restoration Acts can be accessed on the Internet at
http://164.159.76.234/R1FEDAID/TOOLKIT.HTM.
III. COMPLIANCE
REQUIREMENTS
In developing the
audit procedures to test compliance with the requirements for a Federal
program, the auditor should first look at Part 2, Matrix of Compliance
Requirements, to identify which of the 14 types of compliance requirements
described in Part 3 are applicable and then look to Parts 3 and 4 for
the details of the requirements.
A. Activities Allowed
or Unallowed
1. Wildlife
Restoration Allowable Activities
Specific allowable
projects are specified in the grant agreements. Allowable projects
shall have as their purpose:
a. The restoration,
conservation, management, and enhancement of wild birds and wild mammals,
and the provision of public use of and benefits from these resources
(50 CFR section 80.5(a)).
b. Projects
having as their purpose the education of hunters and archers in the
skills, knowledges, and attitudes necessary to be a responsible hunter
or archer (50 CFR section 80.5(a)).
2. Sport
Fish Restoration Allowable Activities
Specific allowable
projects are specified in the grant agreements. Allowable projects
shall have as their purpose the restoration, conservation, management,
and enhancement of sport fish, and the provision for public use and
benefits from these resources (50 CFR section 80.5(b)(1)).
3. Unallowable
Activities
The following
activities are unallowable:
a. With the
exception of law enforcement activities to accomplish Federal project
purposes as approved by the Regional Director of the U.S. Fish and
Wildlife Service or to protect Federal aid assets, use of grant funds
for enforcement of game and fish laws and regulations is prohibited
(50 CFR section 80.6(a)).
b. Public
relations activities for the purpose of promoting organizations or
agencies, including publication of agency magazines, displays, and
exhibits, are ineligible except as they apply to educational or technical
guidance activities specifically related to the accomplishment of
Federal aid projects (50 CFR section 80.6(b)).
c. Activities
for the purpose of providing revenues are ineligible. These activities
include the process and sale of licenses and permits and the acquisition
of real or personal property for the purpose of using that property
for rental, leases, sales or other commercial purposes. However, the
production of incidental income, which results from otherwise eligible
activities, is not prohibited (50 CFR section 80.14(c)).
F. Equipment
and Real Property Management
Real property
acquired or constructed with Federal funds shall continue to serve
the propose for which acquired or constructed. When property passes
from management control of the State fish and wildlife agency, the
control shall be fully restored to the State fish and wildlife agency
or the real property shall be replaced using non-Federal funds. When
property is used for purposes which interfere with the accomplishment
of approved purposes, the violating activities shall cease and adverse
effects be remedied (50 CFR section 80.14).
G. Matching,
Level of Effort, Earmarking
1. Matching
Federal participation
is limited to 75 percent of eligible costs incurred in the completion
of approved work or the Federal share specified in the grant agreement,
whichever is less (50 CFR section 80.12).
2 Level
of Effort - Not Applicable
3. Earmarking
a. Indirect
Costs Limitation
The amount
of overhead or indirect costs charged to the projects under these
programs for central services provided from outside the fish and
game agency may not exceed three percent of the annual apportionment
to the State (50 CFR section 80.15(d)).
b. Aquatic
Education
Not more
than 10 percent of the annual apportionment to each State under
the provisions of the Federal Aid in Sport Fish Restoration Act
may be used for aquatic education projects (50 CFR section 80.15(e)).
c. Recreational
Boating Access Facilities
The State
shall allocate at least 12.5 percent of each annual apportionment
under the Federal Aid in Sport Fish Restoration Act for recreational
boating access facilities (16 USC 777g(b)(1)).
H. Period of Availability
of Federal Funds
Multi-year financing
exception - States may finance the acquisition of lands and the
construction of facilities using multi-year funding as authorized by
the Federal Aid in Sport Fish Restoration Act (50 CFR section 80.25).
J. Program Income
Program income
(e.g., timber sales, leases, fees) is often generated on land purchased,
improved, or maintained with Federal funds. This program income may
be generated years after the expenditure of Federal funds to purchase
or improve the land (50 CFR section 80.4).
L. Reporting
1. Financial
Reporting
a. SF-269,
Financial Status Report - Applicable
b. SF-270,
Request for Advance or Reimbursement - Not Applicable
c. SF-271,
Outlay Report and Request for Reimbursement for Construction Programs
- Not Applicable
d. SF-272,
Federal Cash Transactions Report - Not Applicable
2. Performance
Reporting - Not Applicable
3. Special
Reporting
Paid Hunting
and Fishing License Certification (OMB Approval No.1018-0007)
- The State fish and wildlife agency shall certify annually the number
of paid hunting and fishing license holders in the State. A paid license
holder is one person, regardless of the number of licenses, tags,
permits, or stamps held. Only licenses sold by the State or its designee
in which revenues from the sale of the licenses are returned to the
State fish and wildlife agency are to be included in the annual certificates.
Free licenses or licenses issued for a token fee shall not be counted
(50 CFR section 80.10).
N. Special Tests
and Provisions
1. Assent Legislation
and Diversion of License Fees
Compliance Requirement
- A State may participate in the benefits of the Sport Fish and Wildlife
program and the Wildlife Restoration program only after it has passed
legislation for the conservation of fish and wildlife, including a prohibition
against the diversion of license fees paid by hunters and sport fishermen
to purposes other than for the administration of the fish and wildlife
agency (50 CFR section 80.3).
License fees paid
by hunters and fishermen, include any special license, permits, stamps,
tags, or access fees. Also included are revenues for the sale, lease,
or rental of items on property purchased with Federal funds, as well
as the interest or dividends earned on the license revenues (50 CFR
section 80.4).
Administration
of the State fish and wildlife agency includes only those functions
required to manage the fish and wildlife-oriented resources of the State.
Law enforcement activities for predator, animal, and rodent control
are not administration of the State fish and wildlife agency (50 CFR
section 80.4(b)).
Audit Objective
- Determine whether revenues from license fees paid by hunters and sport
fishermen are used only for the administration of the State fish and
wildlife agency.
Suggested Audit
Procedures
a. Ascertain
if there are legislative prohibitions in place to prevent diversion
of license revenues.
b. Perform tests
to ascertain if hunting and sport fishing license revenue was properly
accounted for and restricted for use for the administration of the State
fish and wildlife agency.
c. Test expenditures
from the license fees paid by hunters and sport fisherman to ascertain
if they were used for the administration of the State fish and wildlife
agency.
d. Perform procedures
to ascertain if there were any transfers from the State fish and wildlife
agency which divert license fees paid by hunters and sport fisherman
from the administration of the State fish and wildlife agency.